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2021 (4) TMI 1200 - AT - Central ExciseCENVAT Credit - input services - Outward Transport Service which is used for transportation of goods from the factory of the appellant to their various depots - place of removal - HELD THAT:- There is no dispute that in the present case Outward Transportation Service was used for transportation of goods from the factory of the appellant to their own depot. In this case even as per section 4 of the Central Excise Act, the place of removal is the depot and not the factory gate. Moreover, the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service definition Cenvat Credit on Outward Transportation Services is admissible up to the place of removal. In the present case depot being the place of removal, outward transportation service was used undisputedly up to the place of removal. The appellant are entitled for the Cenvat Credit in respect of the Outward Transportation Service - Credit allowed - appeal allowed - decided in favor of appellant.
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